Section 2 in Central Excise (Advance Rulings) Rules, 2002
2. Definitions.-
In these rules, unless the context otherwise requires,-(a)"Act" means the Central Excise Act, 1944 (1 of 1944);(b)[ "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] [Substituted by Notification No. G.S.R. 316(E), dated 31.3.2017 (w.e.f. 23.8.2002).](c)"Form-Application for Advance Ruling (Central Excise)" means the form annexed to these rules.(d)Words and expressions used and not defined herein but defined in the Act, shall have the meaning respectively, assigned to them, in the Act.
